Section 360.101 - Hearing on Application(a) At the hearing on an application for partition and distribution, the court shall determine:(1) the residue of the estate that is subject to partition and distribution;(2) the persons entitled by law to partition and distribution and those persons' respective shares; and(3) whether an advancement has been made to any of the persons described by Subdivision (2), and if so, the nature and value of the advancement.(b) For purposes of Subsection (a)(1), the residue of the estate is determined by deducting from the entire assets of the estate remaining on hand:(1) the amount of all debts and expenses that:(A) have been approved or established by judgment but not paid; or(B) may be established by judgment in the future; and(2) the probable future expenses of administration.(c) If an advancement described by Subsection (a)(3) has been made, the court shall require the advancement to be placed in hotchpotch as required by the law governing intestate succession.Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014.